[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR162.50]

[Page 252]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 162--INSPECTION, SEARCH, AND SEIZURE--Table of Contents
 
               Subpart E--Treatment of Seized Merchandise
 
Sec. 162.50  Forfeiture by court decree: Disposition.

    (a) Sale. Forfeited property decreed by the court for sale or 
disposition by the Fines, Penalties, and Forfeitures Officer shall be 
disposed of in the same manner as property summarily forfeited. (See 
Sec. 162.46.)
    (b) Transfer to other ports for sale. If the laws of the State in 
which property is seized and forfeited prohibit the sale of such 
property, or if the Commissioner of Customs is of the opinion that the 
sale of forfeited property may be made more advantageously at another 
port, application may be made to the court to permit disposition in 
accordance with the provisions of section 611, Tariff Act of 1930 (19 
U.S.C. 1611). If the court permits such disposition, the property shall 
be moved to and sold at such other port as the Commissioner may direct 
provided it has been cleared for sale.
    (c) Destruction--(1) Proceeds of sale not sufficient. Property 
forfeited under a decree of any court may be destroyed if it is provided 
in the decree of forfeiture that the property shall be delivered to the 
Secretary of the Treasury or the Commissioner of Customs for disposition 
in accordance with section 611, Tariff Act of 1930 (19 U.S.C. 1611).
    (2) For protection of the revenue. Any vessel or vehicle forfeited 
under a decree of any court for violation of any law respecting the 
Customs revenue may be destroyed in lieu of sale when such destruction 
is authorized by the Commissioner of Customs to protect the revenue if 
it is provided in the decree of forfeiture that the property shall be 
delivered to the Secretary of the Treasury or Commissioner of Customs 
for disposition under the provisions of 19 U.S.C. 1705.

[T.D. 72-211, 37 FR 16488, Aug. 15, 1972, as amended by T.D. 99-27, 64 
FR 13676, Mar. 22, 1999]